ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of March 1, 2019 No. 83

About the Procedure for maintaining the register of investment projects

According to article 19 of the Tax Code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for maintaining the register of investment projects it (is applied).

2. To the Ministry of Foreign Affairs of the Republic of Tajikistan to bring this order of the Government of the Republic of Tajikistan to the attention of all diplomatic representations of the foreign countries and the international organizations accredited or registered in the Republic of Tajikistan.

3. To the state committee on investments and management of state-owned property of the Republic of Tajikistan, the relevant ministries and departments, chairmen of the Gorno-Badakhshan Autonomous Region, areas, the city of Dushanbe, cities and areas to take necessary measures for implementation of the register of investment projects and to bring the internal documents into accord with this procedure.

Approved by the Order of the Government of the Republic of Tajikistan of March 1, 2019, No. 83

Procedure for maintaining register of investment projects

1. General provisions

1. The procedure for maintaining the register of investment projects (further the Procedure) is developed according to article 19 of the Tax Code of the Republic of Tajikistan and determines maintaining the Register of investment projects (further - the Register) and applications of the tax benefits provided by the tax legislation concerning the state investment projects, and also projects of the social constructions which are under construction from physical persons and legal entities which are on a grant basis transferred to the relevant state bodies.

2. Authorized state body in the field of investments on maintaining the Register is the State committee on investments and management of state-owned property of the Republic of Tajikistan (further - authorized state body in the field of investments).

3. For the purposes of this Procedure the following concepts are used: investment projects of the Government of the Republic of Tajikistan (further - the state investment projects) - projects, provided on the basis of credit (grant) agreements, memorandums of cooperation and bilateral and multilateral protocols between the Republic of Tajikistan (the Government of the Republic of Tajikistan) and foreign states (the governments of foreign states), domestic, foreign and international financial institutions;

- projects of social constructions - the projects realized by physical persons and legal entities (domestic and foreign) for the purpose of natural disaster response or the solution of social problems, and the constructions constructed in their framework are transferred on a grant basis to the possession of the relevant state bodies;

- the executive agency - state bodies and the organizations which according to credit (grant) agreements are responsible for development and implementation of the investment project;

- the implementing agency - the organization which is created by the order of the Government of the Republic of Tajikistan or the decision of the executive agency and is responsible for realization and use of money of the investment project.

2. Procedure for development, maintaining and information input in the register

4. Development and maintaining the Register is performed in compliance of appendices 1 and 2 in paper and electronic form and in case of discrepancy of paper information with electronic, its paper option has advantage.

5. The register has information on the state investment projects and social constructions.

Information on the state investment projects consists from the following;

- sequence number;

- name and project objective;

- total amount of the project, type and sources its financing;

- the executive and implementing agencies of the project;

- realization period (beginning, completion) of the project;

- regions of project implementation;

- the legal basis for agreement signature;

- conclusions of bodies for finance, economies and to taxes;

- date of inclusion of the project in the Register;

- note.

Project information of social constructions consists from the following:

- sequence number;

- first and last name of physical person (name of the legal entity);

- residence address of physical person (location (address) of the legal entity);

- identification taxpayer number;

- name and project objective;

- total amount of the project;

- realization period (beginning, completion) of the project;

- date of inclusion of the project in the Register;

- the legal basis for project implementation;

- conclusion of bodies for finance, economies and to taxes;

- the relevant state body which accepts project construction on a grant basis;

- note.

6. The authorized state body in the field of investments in coordination with authorized state body in the field of finance, economy and taxes for the purpose of application of tax and customs preferences, stipulated by the legislation the Republic of Tajikistan concerning the state investment projects and social constructions, includes them in the Register according to requirements of this Procedure.

7. The executive and implementing agencies for inclusion in the Register of the state investment projects after agreement signature about financing (realization) of the investment project according to Item 5 of this Procedure provide the relevant information, to authorized state body in the field of investments.

8. The central and local executive bodies of the government for inclusion in the Register of projects on construction of the social constructions which are donated physical persons and legal entities (local and foreign) provide to the relevant state bodies according to Item 5 of this Procedure information, except for the conclusions of bodies for finance, economies and to taxes, in authorized state body in the field of investments.

9. The authorized state body in the field of investments considers the provided information and in case of compliance with this Procedure, once a month no later than the 10th day of the next month for inclusion in the Register of projects sends the relevant information to authorized state bodies in the field of finance, economies, taxes and customs for review.

10. Authorized state bodies in the field of finance, economy and taxes shall submit in writing within no more than 10 working days in authorized state body in the field of investments the conclusions about compliance or discrepancy of projects to requirements of this Procedure.

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